Within the authority given to it by virtue of the Act and Rules, the Investigation Committee shall:-
investigate any complaint referred to it by the Registrar.
refer the complaint to the Disciplinary Committee where the Investigation Committee finds that there are sufficient grounds for disciplinary proceedings to be taken in respect of the member whom the complaint is made and make a report of the investigation and state the findings of fact to the Disciplinary Committee.
dismiss the complaint if the Investigation Committee finds that there are insufficient evidence or grounds for disciplinary proceedings to be taken against the member and inform the parties accordingly without necessarily giving any reason for the dismissal.
Tang Seng Choon
Head of Audit, Partner
Assoc. Prof. Dr. Mazlina binti Mustapha
Universiti Putra Malaysia
Tuan Haji Nasran Omar
Ketua Akauntan, Bahagian Akaun
Kementerian Pendidikan Malaysia
Head of Section, Corporate Compliance Section
Companies Commission Malaysia
Unit 33-01, Level 33, Tower A, The Vertical, Avenue 3, Bangsar South City,
No.8 Jalan Kerinchi, 59200 Kuala Lumpur, Malaysia.
The use of the word ‘Accountant’
In Malaysia, the word ‘Accountant’ is protected as provided for under the provisions of the Accountants Act 1967 which states that no one can hold himself out or practise as an Accountant unless he is registered as a member of the Malaysian Institute of Accountants.
‘The Malaysian Institute of Accountants is committed to the observance and practice of the highest ethical standards of the accountancy profession. All PC holders are reminded that under the MIA By-Laws (On Professional Ethics, Conduct And Practice), no person shall practice or hold out anything on audit/tax services without a license approved by the Ministry of Finance. Every PC holder is therefore expected to comply fully with Section B200.1 to B200.6 of the MIA By-Laws (On Professional Ethics, Conduct And Practice) failing which, you may be held liable for unprofessional conduct and disciplinary action may be taken against you.’